This research paper work analyzed the transportation cost of Nigeria Breweries Plc, Ibadan in Oyo State in relation to the units of its products demanded at the various deports and the capacity of the factories. Five origins which are Ibadan, Osogbo, Ikeja, Oyo and Ondo as well as twelve destinations (warehouses): Gbagi, Dugbe, Oje, Ikorodu, Mowe, Ife, Ilesa, Iseyin, Ogbomosho, Owode, Akure and Ore were examined. The data also include the requirements at each destination and capacity at each source. The costs represent the average transportation cost from June to December 2019. Initial feasible solution was obtained for the secondary data collected by using North-West corner Method, and Vogel Approximation Method. The result of the analysis showed that the allocations of Vogel Approximation Method will give the optimal transportation cost of the company and is recommended to the company for reduction in transportation with a minimum transportation cost of ₦1,168,431.

The purpose of this study is to examine the effect of Covid-19 on education system in Nigeria. Descriptive survey design was used for the study and 3 research questions were developed for the study as well. The sample for the study comprised of 400 students in Federal Polytechnic Ado-Ekiti, Ekiti State, Nigeria, using stratified random sampling to obtain the sample for the study. A well-structured questionnaire was used to obtain the data, which was analyzed with frequency distribution, percentages, bar-charts, relative importance index (RII) and proportional odds logistic model. The result indicates that covid-19 have effect on education system in Nigeria, majority of the respondents agreed that covid-19 will affect the academic calendar of all institution in Nigeria, and that it will also leads to suspension of lectures and examinations. The result also shows that 91% of the respondents agree that there is a negative impact of cocid-19 on education in Nigeria. The research also indicates the ways to control the spread of covid-19 in Nigeria. Its concluded that there should be public awareness to contain the spread of covid-19 across every states in Nigeria and also that institutions and government should make provisions for facemask and sanitizer so as to control the spread of covid-19 in Nigeria.